1 article
Supplementary Provisions, Article 103Transitional Measures Concerning Special Provisions on Company Splits Delivering Shares, etc. to the Splitting Corporation and Its Shareholders, etc.
第百三条（株式等を分割法人と分割法人の株主等とに交付する分割の特例に関する経過措置）
With regard to corporation tax for business years of a corporation in the case where a company split prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation was carried out before October 1, 2010, the provisions then in force continue to govern.
平成二十二年十月一日前に旧租税特別措置法第六十八条の三の四第一項に規定する分割が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.